The tariff classification and status under the North American Free Trade Agreement (NAFTA) of frozen beef seasoned with 2 percent salt and 1 percent pepper from Canada; Article 509

NY F82105 February 2, 2000 CLA-2-16:RR:NC:2:231 F82105 CATEGORY: Classification TARIFF NO.: 1602.50.6000 Mr. Pat Paletta Tender Choice Foods, Inc. 4480 Paletta Court Burlington, Ontario L7L 5R2 Canada RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA) of frozen beef seasoned with 2 percent salt and 1 percent pepper from Canada; Article 509 Dear Mr. Paletta: In your letter, dated January 19, 2000, you requested a classification ruling. The merchandise is comprised of frozen, seasoned, ground, boneless beef. This beef will be imported into Canada from New Zealand, Australia, Argentina and Uruguay in the form of frozen, boneless beef. In Canada the beef will be passed through a grinding plate that has 2-3 inch openings to produce ground pieces of 2–3 inches; then the beef will be seasoned. During seasoning a minimum of 2 percent salt and 1 percent pepper will be added to the beef, and in the course of seasoning, the salt will be completely absorbed into the meat. The manufacturing process is described thus: 1. Boneless beef that has been frozen at 0 degrees Fahrenheit (in 50-60 pound cartons) is removed from the freezer, and it is placed in a tempering room overnight where the temperature is maintained at 35 degrees F. 2. The following morning the frozen, boneless beef is ground through a frozen meat block grinder into smaller pieces at a temperature of 10-15 degrees F. 3. The frozen ground meat is transported by a food grade auger and/or conveyor to a paddle/ribbon mixer/blender. 4. The meat is mixed/blended with 2 percent salt and 1 percent pepper, and the mixing/blending is conducted throughout, so that uniformly seasoned beef is produced. 5. The seasoned, boneless beef is discharged and packed into poly-lined, cardboard boxes of 60 pounds and/or poly-lined, cardboard combo bins ranging from 1,500-2,000 pounds. 6. The product is stored in blast holding freezers at –40 – 0 degrees F prior to shipment. The applicable subheading for this frozen beef, seasoned with 2 percent salt and 1 percent pepper, will be 1602.50.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other prepared or preserved meat, meat offal or blood, of bovine animals, other, not containing cereals or vegetables, other, other. The general rate of duty will be 1.8 percent ad valorem. Each of the non-originating materials used to make the frozen ground beef has satisfied the changes in tariff classification required under HTSUSA General Notes 12(b)(ii)(A) and 12(t)/16. Upon compliance with all applicable laws, regulations, and agreements under NAFTA, articles from Canada classifiable in subheading 1602.50.6000, HTS, will be subject to a free rate of duty. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 CFR 181). This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Thomas Brady at 212-637-7064. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division